To link to the entire object, paste this link in email, IM or documentTo embed the entire object, paste this HTML in websiteTo link to this page, paste this link in email, IM or documentTo embed this page, paste this HTML in website

Volume XXII, Issue X October 2013
The mission of the Ad Valorem Division of the Oklahoma Tax Commission is
to promote an ad valorem property tax system which is fair and equitable
to all taxpayers by implementing standard valuation methodology, tax law
conformity, and assessment administration compliance.
Oklahoma
Ad Valorem F O R U M
Continued on page 2...
“IAAO Zangerle Award Winner:
1997 and 2010”
Director’s Notes: Happy Halloween and amazingly, the County Assessors Association Convention is already over. That’s one
for the record book. After years when the County Assessors Association was almost always the same week
as Halloween, the pattern has been broken since the Association’s switch from the Biltmore to the Wyndham
Hotel required an earlier date.
Change is hard sometimes, but we thought that the new hotel worked out well with good attendance,
and the vendor area was pleasant and well-lit making it perhaps more cheerful than past years.
I personally enjoyed the personal development programs developed by the Association with the assistance
of CLGT and Cooperative Extension. I thought they were a nice break from past years. (If anyone is interested,
I discovered I was a strong “business shoe” personality. Like that was a surprise to my family.) Also enjoyed
Steve Sutterfield, PPS and Jewette Farley, CAE as always. They do a great job.
The conference week was certainly busy for the Ad Valorem Division. With the OATR meeting in Tulsa
and the Convention, it involved a lot of travel and preparation. Mike Isbell, Doug Brydon, and I attended the
Oklahoma Association of Tax Representatives in Tulsa.
Last year the discussion focused on SQ 766 on intangibles as you might imagine, but this year OATR
was more a review of how the state had successfully navigated the change and its impact on the changing
composition of the tax base in the state.
A year ago, we were in the midst of the special “test” audit the State Board directed us to do, and we
were able to basically forge a new trail to implement/test the new process the State Board set up for county
review. This fall we’ve again had both the equalization study and the 2013 audit on our schedule, and most
of the work has been completed.
We had a successful conference last month on the personal property schedule methodology. This is our
fifth year with this process which appears to be working well. We appreciate everyone’s participation. The
process we’ve used for several years has been more open and transparent.
Doug Brydon will post the first draft on November 1 with a ten-day comment period. The second draft
will be posted on December 3, and after review by the Commissioners, we will publish the final schedule
January 2, 2014. Anyone is welcome to make comments. You can even send them to Cyndi Heath, cheath@
tax.ok.gov, or Doug Brydon, dbrydon@tax.ok.gov.
Joe Hapgood and his staff have completed the Equalization Studies for 2013, and they are putting the final
touches on the audit which will be submitted to the State Board Subcommittee. Greg Harmon and Joe have
also been working on the fall county assistance projects.

Volume XXII, Issue X October 2013
The mission of the Ad Valorem Division of the Oklahoma Tax Commission is
to promote an ad valorem property tax system which is fair and equitable
to all taxpayers by implementing standard valuation methodology, tax law
conformity, and assessment administration compliance.
Oklahoma
Ad Valorem F O R U M
Continued on page 2...
“IAAO Zangerle Award Winner:
1997 and 2010”
Director’s Notes: Happy Halloween and amazingly, the County Assessors Association Convention is already over. That’s one
for the record book. After years when the County Assessors Association was almost always the same week
as Halloween, the pattern has been broken since the Association’s switch from the Biltmore to the Wyndham
Hotel required an earlier date.
Change is hard sometimes, but we thought that the new hotel worked out well with good attendance,
and the vendor area was pleasant and well-lit making it perhaps more cheerful than past years.
I personally enjoyed the personal development programs developed by the Association with the assistance
of CLGT and Cooperative Extension. I thought they were a nice break from past years. (If anyone is interested,
I discovered I was a strong “business shoe” personality. Like that was a surprise to my family.) Also enjoyed
Steve Sutterfield, PPS and Jewette Farley, CAE as always. They do a great job.
The conference week was certainly busy for the Ad Valorem Division. With the OATR meeting in Tulsa
and the Convention, it involved a lot of travel and preparation. Mike Isbell, Doug Brydon, and I attended the
Oklahoma Association of Tax Representatives in Tulsa.
Last year the discussion focused on SQ 766 on intangibles as you might imagine, but this year OATR
was more a review of how the state had successfully navigated the change and its impact on the changing
composition of the tax base in the state.
A year ago, we were in the midst of the special “test” audit the State Board directed us to do, and we
were able to basically forge a new trail to implement/test the new process the State Board set up for county
review. This fall we’ve again had both the equalization study and the 2013 audit on our schedule, and most
of the work has been completed.
We had a successful conference last month on the personal property schedule methodology. This is our
fifth year with this process which appears to be working well. We appreciate everyone’s participation. The
process we’ve used for several years has been more open and transparent.
Doug Brydon will post the first draft on November 1 with a ten-day comment period. The second draft
will be posted on December 3, and after review by the Commissioners, we will publish the final schedule
January 2, 2014. Anyone is welcome to make comments. You can even send them to Cyndi Heath, cheath@
tax.ok.gov, or Doug Brydon, dbrydon@tax.ok.gov.
Joe Hapgood and his staff have completed the Equalization Studies for 2013, and they are putting the final
touches on the audit which will be submitted to the State Board Subcommittee. Greg Harmon and Joe have
also been working on the fall county assistance projects.